Corruption in corporate America: who is responsible? who will protect the public interest?
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Lanham [u.a.]
Univ. Press of America
2005
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XI, 175 S. |
| ISBN: | 0761831975 |
Internformat
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| 650 | 4 | |a Corporate governance |x Moral and ethical aspects |z United States | |
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Datensatz im Suchindex
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| adam_text | Contents
Preface ix
Chapter I: Introduction
The Context
Can Free Market Capitalism and Conscience Coexist?
Are Self-interest and the Profit Motive Necessarily in Conflict
With the Moral Claims of Conscience?
Welfare Capitalism: Capitalism With a Conscience
Welfare Capitalism and Checks and Balances at Work
Chapter
Management as the Repository of Organizational Power
in the Public Corporation
The Separation of Shareholder Ownership and
Management Control: The Relocation of Power
The Centralization of Power in the Imperial Executive
Power and the Self-Perception of the Imperial CEO
B-School Education and Business Behavior
Are Shareholder Interests and Management Incentives
Aligned Through Performance Based Compensation Plans?
The Impact of the Sarbanes-Oxley Act
Chapter III: The Board of Directors
Who Holds the Power?
Clouding the Picture: Majority Control
Board Composition: Impact of Sarbanes-Oxley
Board Structure: Impact of Sarbanes-Oxley
VI
The Director s Job: Then and Now
Examples of External Pressure: NYSE, Disney, and MBNA
Chapter IV: The Accountants
The Nature of the Profession
The Financial Accounting Standards Board
The Importance of Estimation
The Auditing-Consulting Conflict
Would Disclosure Ease the Problem?
The Impact of Sarbanes-Oxley
Chapter V: The Lawyers
The Concept of Law
The Code of Conduct
Confidentiality, Fraud, Disclosure, and Sarbanes-Oxley
Conflicts of Interest and Disclosure
Independence From External Power
Zeal and the Adversarial Nature of the Judicial System
The Class Action Suit
The Opinion Letter
Chapter
and Institutional Investors
Investment Bankers
The Financial Analysts
Institutional Investors
The Impact of Sarbanes-Oxley
Chapter
The Regulatory Objective
The Regulatory Structure
The SEC and the PCAOB (Also Fannie Mae and Freddie Mac)
The States Attorney Generals and Regulatory Agencies
The Securities Exchanges
The Professional Associations
vu
Chapter
Behavior Modification
Enhancement of Shareholder Influence Over
Corporate Directors
Improvement of Regulatory Consistency and Enforcement
of the Law
Reduction and Containment of Political Pressure by
Special Interests
Revival of a Sense of Individual Responsibility
Strengthening ihe Ethical Component in B-School Education
The Danger of Over-Regulation
Speaking to Power
Appendix I: In Defense of Sarbanes-OxJey
by Paul Volcker and Arthur Levitt, Jr.
Appendix II: Threats to Sarbanes-Oxley: The Outlook
by Abraham L. Gitlow
An Omnibus Look at Sarbanes-Oxley
Costliness of Sarbanes-Oxley
Modifying the Impact of Sarbanes-Oxley
Protecting the Public Interest:
The Defenders of Sarbanes-Oxley
Index
About the Author
|
| adam_txt |
Contents
Preface ix
Chapter I: Introduction
The Context
Can Free Market Capitalism and Conscience Coexist?
Are Self-interest and the Profit Motive Necessarily in Conflict
With the Moral Claims of Conscience?
Welfare Capitalism: Capitalism With a Conscience
Welfare Capitalism and Checks and Balances at Work
Chapter
Management as the Repository of Organizational Power
in the Public Corporation
The Separation of Shareholder Ownership and
Management Control: The Relocation of Power
The Centralization of Power in the Imperial Executive
Power and the Self-Perception of the Imperial CEO
B-School Education and Business Behavior
Are Shareholder Interests and Management Incentives
Aligned Through Performance Based Compensation Plans?
The Impact of the Sarbanes-Oxley Act
Chapter III: The Board of Directors
Who Holds the Power?
Clouding the Picture: Majority Control
Board Composition: Impact of Sarbanes-Oxley
Board Structure: Impact of Sarbanes-Oxley
VI
The Director's Job: Then and Now
Examples of External Pressure: NYSE, Disney, and MBNA
Chapter IV: The Accountants
The Nature of the Profession
The Financial Accounting Standards Board
The Importance of Estimation
The Auditing-Consulting Conflict
Would Disclosure Ease the Problem?
The Impact of Sarbanes-Oxley
Chapter V: The Lawyers
The Concept of Law
The Code of Conduct
Confidentiality, Fraud, Disclosure, and Sarbanes-Oxley
Conflicts of Interest and Disclosure
Independence From External Power
Zeal and the Adversarial Nature of the Judicial System
The Class Action Suit
The Opinion Letter
Chapter
and Institutional Investors
Investment Bankers
The Financial Analysts
Institutional Investors
The Impact of Sarbanes-Oxley
Chapter
The Regulatory Objective
The Regulatory Structure
The SEC and the PCAOB (Also Fannie Mae and Freddie Mac)
The States' Attorney Generals and Regulatory Agencies
The Securities Exchanges
The Professional Associations
vu
Chapter
Behavior Modification
Enhancement of Shareholder Influence Over
Corporate Directors
Improvement of Regulatory Consistency and Enforcement
of the Law
Reduction and Containment of Political Pressure by
Special Interests
Revival of a Sense of Individual Responsibility
Strengthening ihe Ethical Component in B-School Education
The Danger of Over-Regulation
Speaking to Power
Appendix I: In Defense of Sarbanes-OxJey
by Paul Volcker and Arthur Levitt, Jr.
Appendix II: Threats to Sarbanes-Oxley: The Outlook
by Abraham L. Gitlow
An Omnibus Look at Sarbanes-Oxley
Costliness of Sarbanes-Oxley
Modifying the Impact of Sarbanes-Oxley
Protecting the Public Interest:
The Defenders of Sarbanes-Oxley
Index
About the Author |
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| illustrated | Not Illustrated |
| index_date | 2024-07-02T13:21:25Z |
| indexdate | 2024-07-09T20:26:45Z |
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| isbn | 0761831975 |
| language | English |
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| spelling | Gitlow, Abraham L. Verfasser aut Corruption in corporate America who is responsible? who will protect the public interest? Abraham L. Gitlow Lanham [u.a.] Univ. Press of America 2005 XI, 175 S. txt rdacontent n rdamedia nc rdacarrier Gouvernement d'entreprise - Aspect moral - États-Unis Morale des affaires - États-Unis Sociétés - Pratiques déloyales - États-Unis Ethik Business ethics United States Corporate governance Moral and ethical aspects United States Corporations Corrupt practices United States Unternehmen (DE-588)4061963-1 gnd rswk-swf Korruption (DE-588)4032524-6 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Unternehmen (DE-588)4061963-1 s Korruption (DE-588)4032524-6 s DE-604 Digitalisierung UBPassau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014178062&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Gitlow, Abraham L. Corruption in corporate America who is responsible? who will protect the public interest? Gouvernement d'entreprise - Aspect moral - États-Unis Morale des affaires - États-Unis Sociétés - Pratiques déloyales - États-Unis Ethik Business ethics United States Corporate governance Moral and ethical aspects United States Corporations Corrupt practices United States Unternehmen (DE-588)4061963-1 gnd Korruption (DE-588)4032524-6 gnd |
| subject_GND | (DE-588)4061963-1 (DE-588)4032524-6 (DE-588)4078704-7 |
| title | Corruption in corporate America who is responsible? who will protect the public interest? |
| title_auth | Corruption in corporate America who is responsible? who will protect the public interest? |
| title_exact_search | Corruption in corporate America who is responsible? who will protect the public interest? |
| title_exact_search_txtP | Corruption in corporate America who is responsible? who will protect the public interest? |
| title_full | Corruption in corporate America who is responsible? who will protect the public interest? Abraham L. Gitlow |
| title_fullStr | Corruption in corporate America who is responsible? who will protect the public interest? Abraham L. Gitlow |
| title_full_unstemmed | Corruption in corporate America who is responsible? who will protect the public interest? Abraham L. Gitlow |
| title_short | Corruption in corporate America |
| title_sort | corruption in corporate america who is responsible who will protect the public interest |
| title_sub | who is responsible? who will protect the public interest? |
| topic | Gouvernement d'entreprise - Aspect moral - États-Unis Morale des affaires - États-Unis Sociétés - Pratiques déloyales - États-Unis Ethik Business ethics United States Corporate governance Moral and ethical aspects United States Corporations Corrupt practices United States Unternehmen (DE-588)4061963-1 gnd Korruption (DE-588)4032524-6 gnd |
| topic_facet | Gouvernement d'entreprise - Aspect moral - États-Unis Morale des affaires - États-Unis Sociétés - Pratiques déloyales - États-Unis Ethik Business ethics United States Corporate governance Moral and ethical aspects United States Corporations Corrupt practices United States Unternehmen Korruption USA |
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